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National Repository of Grey Literature 2 records found  Search took 0.01 seconds. 
Financial statements - selected problems of measurement
 Klecan, Ondřej ; Randáková, Monika (advisor)
The aim of the bachelor thesis is to introduce methodology of measuring of selected assets in Czech republic and according to IAS/IFRS with comparison of both systems. In the first two parts of thesis are defined financial statements in both systems, their known types, basic principles entities must comply with in annual financial reporting and processes that assure their compliance. In the main part are explained measuring principles at particular types of assets including the comparison between Czech republic and IAS/IFRS. The last part deals with differences in financial statements from the view of two most imporatant statements, balance sheet and income statement.
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Accounting and Appraisement of The Financial Derivatives
 Knytl, Jan ; Strouhal, Jiří (advisor)
My bachelor thesis deals with financial derivatives as assets at fair value through profit and loss, what they are used for and the way of their recording in accounting. The thesis is divided into three parts. In the first theoretic part I describe types of the derivatives individually, especially interest rate and currency contracts. The second part is oriented to the Czech legislation on the derivatives compared to the International Financial Reporting Standards. In the last part I practically demonstrate how to appraise and record currency forward and currency option for the purposes of accounting.
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